采用一种先进的、科学的记帐方法,一直是我国会计理论界和实际工作者十分关注的问题。目前多种记帐方法并存,弊病很多,确实需要尽快统一。《财会通讯》1986年第2期刊登了陈正英同志《统一记帐方法初探》一文,读后很受启发,受益非浅。但也有一些疑点需提出来与之探讨。陈文提到:“借贷记帐法的缺点归根结蒂就是二个方面:记帐符号问题和理论基础问题”。关于记帐符号,陈文没有具体讲存在什么问题,不过我想无非就是说“借贷”二字含义不清罢了。如果是这样,我认为这不能作为借贷记帐法的缺点,而正是其优点。正因为“借贷”二字含义不清,“借”可理解为“借入”,“借出”,“贷”可理解为“贷入”,“贷出”,才能使资金占用科目的增加与资金来源科目的减少同记“借”,资金占用科目的减少与资金来源科目的增加同记“贷”,从而形成“有借必有贷,借贷必相等”的记帐规则,给记帐和试算平衡带来很大方便。不少人企图用“增减”、“收付”、“正负”、“来去”、“上下”等代替所谓“晦涩难懂的借贷”,其结果都因为这些字作为记帐符号含义很清,方向性太强,在记帐时往往不能撇开符号本身的含义,而不易被人理解和接受。用“入出”代替“借贷”同样如此。例:国家拨入流动基金存入银行,用“入出记帐法”记为:入:银行存款,出:流动基金。显然出:流动基金极易理解为流动基金减少。因此用 Adopting an advanced and scientific method of accounting has always been a topic of great concern to the Chinese accounting theoreticians and practitioners. At present, a variety of accounting methods coexist, a lot of drawbacks, do need to be unified as soon as possible. “Finance and Accounting Newsletter” 1986 the second issue of Comrade Chen Zhengying “uniform billing method” one article, very inspired by reading, benefited greatly. However, there are some doubts that need to be raised to discuss with them. Chen Wen mentioned: “The shortcomings of the debit and credit method in the final analysis is that two aspects: the issue of accounting symbols and theoretical basis.” On the accounting symbols, Chen Wen did not specifically say what the problem, but I think nothing more than that “borrowing” the meaning of the word unclear nothing. If so, I think this can not be used as a debit and credit shortcomings, and it is its advantage. It is precisely because of the unclear meaning of “loan”, “borrow” can be understood as “borrow”, “loan”, “loan” can be understood as “loan”, “loan” in order to make the increase of funds occupied subjects and Decrease in the source of funds with the Tongji “borrow”, the reduction of funding accounts with the source of funds increase the same note “loan”, thus forming “there must borrow, loan must be equal” billing rules for accounting and Trial balance brings great convenience. Many people tried to replace the so-called “obscure lending” with “increase or decrease”, “payment and receipt”, “plus or minus”, “coming and going”, “up and down,” and so on, all as a result of these words as the sign of accounting Very clear, too directional, often can not put aside the meaning of the symbol itself, not easy to be understood and accepted. The same is true of “borrowing” instead of “borrowing.” Example: The national dial-up liquidity funds deposited in the bank, with “entry and accounting method” recorded as: into: bank deposits, out: mobile fund. Clearly: liquid funds can easily be understood as a reduction of liquid funds. So use